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Financial disclosure -20 12 model essay on hot topics in civil service examination

Financial disclosure is an important measure to improve the level of democratic management and supervision of village-level autonomous organizations, and its implementation is conducive to the deepening of rural reform, economic development and social progress. However, from the practice of various places, there are some problems that cannot be ignored in rural financial disclosure, which need to be solved urgently. The main problems existing in financial disclosure: First, it is not disclosed according to regulations. Land acquisition, homestead approval, family planning indicators, business entity contracting, village cadres' salaries and bonuses and other major issues related to the immediate interests of villagers are ignored, and the publicity is not specific: the hot issues of villagers' concern, such as final accounts of infrastructure projects, hospitality fees and land acquisition funds, are not detailed; Some only disclose some reasonable income and expenditure, and do not meet the masses for unreasonable income and expenditure items; Some villages can only see the general ledger of financial revenue and expenditure, but not the subsidiary ledger of revenue and expenditure. Second, it does not operate according to the prescribed time. Some villages are only published once every six months or one year, and only the year before, not the year before; Or only the first half of the year, no second half. Some rural village affairs public columns are out of date, and even have a "life tenure system". They were only made public once at the beginning of the column construction, and the content has never changed since then. Third, it is not open according to the prescribed procedures. Some financial affairs are made public, and what and how they are made public is entirely up to the village cadres, and the villagers' financial management team doesn't work at all. Fourth, it is not disclosed according to the real situation. Some villages have one set on the wall and one set under the wall. Village cadres adopt the method of two accounts and resort to deceit. Some villages even set up three accounts, one posted on the wall, one locked in the desk, and the other in the accountant's pocket. There are three main reasons for these problems: First, the village cadres have poor democratic consciousness. Village cadres can't correctly understand the party's policies, are used to handling village affairs by administrative coercion, lack democracy, and some even engage in "paternalism" and "centralized". Very few village cadres are not honest in administration, abuse power for personal gain and accept bribes. Second, the relevant system of village affairs disclosure is imperfect or poorly implemented. Some have not established a clear and specific supporting system, and some have formulated a series of systems such as villagers' committees and democratic financial management, but they do not pay attention to the implementation of the system. Some regulatory bodies are difficult to operate and exist in name only. Third, the superior supervision is weak. Some have not formed a regular supervision system; Some rural inspections under the leadership of superiors are also auditing accounts, reading slogans, and doing inspections at a glance, instead of looking for people to discuss and understand, they are actually doing research. How to do a good job in financial disclosure, the author believes that it should be strengthened from four aspects. First, the higher authorities, especially at the township level, should strengthen the guidance, supervision and inspection of financial disclosure. Help and guide village organizations to improve relevant systems, and regularly inspect and supervise the implementation of various systems. Establish and improve the system of supervision and reporting by the masses, do a good job in reporting letters and visits from the masses, and expose the phenomenon of irregular financial disclosure or violation of relevant regulations in informed criticism. Second, it is combined with strengthening the construction of party style and clean government. Incorporate financial disclosure into the responsibility system for building a clean and honest government and the annual work assessment of village-level cadres as an important basis for cadres' rewards and punishments, and form a good situation of unity, harmony and stability among cadres and the masses. The third is to strengthen the audit and supervision of rural collective economy. Village-level financial disclosure can be combined with village-level financial audit, which can be carried out regularly by township agricultural economic stations. The audit results should be published on the bulletin board together with other financial information: special and annual financial inspection and audit should be carried out on the implementation of financial system, financial management and use, honesty and self-discipline of village leading bodies and village cadres during their term of office, and the results should be made public. The fourth is to implement the "rural financial principal-agent system". That is, on the basis of respecting the wishes of the majority of people, towns and villages accept the entrustment of villagers' committees and set up accounting agency centers to represent the accounts of villages. Carrying out the principal-agent system of rural finance is conducive to further improving the democratic financial management and democratic supervision mechanism, creating an open and transparent environment for the public to use money, and further ensuring the implementation of villagers' democratic financial management rights.

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